, and policy makers alike. Our model predicts a negative relation between auditor supplied non-audit fees and auditor … reliable negative relation between non-audit fees and our proxy for auditor independence, which is consistent with our theory …

Increased audit regulation, coupled with practitioner reports of “hyper-acquisitive” behavior among smaller firms …, creates a dynamic environment in which to assess changes in the U.S. audit market. Against this backdrop, we examine the … consequences of small audit firm mergers on audit quality, a topic about which little is known. We find that audit quality declines …

(commonly referred to as “Form AP”) and related amendments to its auditing standards regarding the identification of audit … engagement partner and other accounting firms who take part in a public company audit (PCAOB 2015). The rules require disclosure … of Certain Audit Participants. The PCAOB argued that disclosing audit partner identity would create greater …

This paper investigates the common, yet previously opaque, practice of using foreign audit firms (component auditors …) to conduct portions of audit work for U.S. public companies. U.S. regulators have expressed concern for the transparency … not find the mere use of component auditors is detrimental to audit outcomes, rather, the amount of work conducted by …

The mandatory retirement age within U.S. audit firms ranges from 55 to 62, which has resulted in both controversy and … consistently find a negative association between audit partner age and audit quality, which is explained by partners nearing … retirement disengaging from their work. Using hand-collected data on the age of 3,148 U.S. and 432 non-U.S. audit partners that …

exploit a regulatory exemption that permits companies to exclude acquired operations from an internal control audit. Using … internal control audit. This negative reaction is larger when more of the company's operations are excluded from audit and when …

Motivated primarily by the claims that audit committee independence and accounting expertise and CEO compensation … influence audit fees, this study examines the effect of such factors, on audit fees in two different institutional settings in … the post-Sarbanes Oxley Act (SOX) era. The institutional settings are those of the U.S. and New Zealand audit markets …

the busy season client portfolio of an audit firm. We find evidence of a positive association between workload compression …

The purpose of this paper is to analyze the market for audit services for publicly traded companies operating in the US … analysis, we find that joint expertise significantly affects audit pricing in the healthcare sector. We find a fee premium of … exists between audit and non-audit service fees — indicating the presence of knowledge spillover effects among healthcare …

To what degree are audit fees for U.S. firms with publicly traded equity higher than fees for otherwise similar firms … understanding audit demand and production economics. For U.S. firms with publicly traded debt, we hold constant the regulatory … market contextual factors, including any related public firm audit fees from increased audit effort to reduce audit …